Jurnal Akuntansi

PERAN MODERASI MOTIVASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK GENERASI Z

2025-04-22T04:14:27+00:00

This research aims to analyze the influence of tax knowledge, tax socialization, tax awareness, and tax digitalization, as well as to examine the moderating role of tax motivation on the impact of these independent variables on tax compliance among generation Z. This research employing a quantitative method approach utilizes primary data collected through questionnaires. The data sample obtained was 211 respondents who are taxpayers from generation Z and domiciled in DKI Jakarta. Data analysis in this research involved validity test, reliability test, classical assumption testing, and hypothesis testing processed using IBM SPSS software version 25. The findings indicate that tax socialization has a negative influence on tax compliance among generation Z. Tax knowledge, tax awareness, and tax digitalization does not effect on tax compliance among generation Z. Tax motivation is able to moderate the relationship between tax socialization and tax compliance among generation Z. Tax motivation does not moderate the relationship between tax knowledge, tax awareness, and tax digitalization with the tax compliance of generation Z.

Keywords: Tax Compliance, Taxpayers, Generation Z, Tax Motivation

PROFITABILITAS DARI SUDUT PANDANG TATA KELOLA YANG BAIK DAN UKURAN PERUSAHAAN

2025-04-21T05:40:50+00:00

In this study, we will analyse the consumer goods, basic materials, and chemicals sectors for companies listed on the Indonesia Stock Exchange from 2020 to 2022. We will look at how firm size and effective corporate governance affect profitability. E-Views 12 panel data regression analysis and descriptive quantitative methods are used in this investigation. Participants in the research include companies that were listed on the IDX between 2020 and 2022 and belong to the consumer products, basic materials, and chemicals sectors. The sample, which consisted of 71 firms and yielded 213 observations in total, was selected using a purposeful selection method. This inquiry makes use of secondary sources of information. For the purpose of documenting the data gathering process, the official websites of the company and IDX (www.idx.co.id) are used. Based on the study's findings, we can say that “(1) managerial ownership has a positive and significant effect on profit, (2) constitutional ownership does not affect profit, (3) an independent board of commissioner ownership has a positive and significant effect on profit, (4) the audit committee ownership has a positive and significant effect on profit , and (5) the size of the company ownership has a positive and significant effect on profit”.

Keywords : Ownership, Independence Board of commissioners, Audit Committee, Company Size, Profitability

DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS

2025-04-25T03:48:37+00:00

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used.

Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.

OPTIMALISASI NILAI PERUSAHAAN MELALUI TAX PLANNING DAN EFISIENSI: ANALISIS MODERASI PERAN GENDER DI DEWAN DIREKSI

2025-05-15T03:07:37+00:00

The study's goal was to examine the impact of tax planning and operational efficiency on firm value, with a female board of directors serving as a moderating variable. This study's population consists of 95 enterprises from the IDX's food and beverage industry sector in 2022-2023. This study's data came from the company's annual report, which can be seen on the Indonesia Stock Exchange website. Purposive sampling was used, and 113 firms were selected. The Common Effect Model is the result of selecting panel data models tested in the best research. The results show that tax planning and operational efficiency negatively affect firm value. A female board of director does not impact the relationship between tax planning and operational efficiency on firm value.

Keywords: Firm Value, Operational Efficiency, Presence of Female Board of Directors, Tax planning

THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE

2025-05-20T05:18:38+00:00

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure.

Keywords: Board of Directors, Disclosure, Risk, Ownership